David Cameron has broken free of a commitment that was getting a bit too heavy too handle. His pledge to match Labour spending plans, although only just over a year old, was meant for different times, economically and politically.

If the Tory line that Mr Brown's tax cuts next week are irresponsible because they are based on borrowing was going to work, he had to find a way of saying where his tax cuts would come from.

With the commitment in place to match Labour's spending plans, Mr Cameron was clearly going to be painted as a tax-raiser rather than a cutter - uncomfortable for any Tory leader.

Now he has found a way of saying that he, too, could find tax cuts. However, unlike those of the Government, they would not come from riotous borrowing. Crucially, he has now said he is not committed to matching Labour's plans in the third year of the present cycle - election year.

His move will please the Right, but there will be be nervousness. The Tories have been on the wrong end of successive Labour election campaigns claiming that they would cut spending on health and education.

You can be absolutely certain that Labour's number crunchers are already at work preparing briefing papers for ministers about what all this would mean for public spending.

But, for now, the Conservatives can be relaxed. If Labour shout too loudly about the Tory plans, Mr Cameron will again point out that their only solution can be to raise taxes substantially once the recession is over.

Mr Cameron needed to get this announcement out of the way before next Monday's pre-Budget report. If he was going to carry out this shift in policy, better to do it now than be accused of a U-turn forced by events.

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